Durst Mfg. Co. v. United States

LawRence, Judge:'

Plaintiff imported a so-called ball cock assembly (minus certain two parts referred to, infra), which the collector of customs classified as an article in chief value of metal and imposed duty thereon at the rate of 22% per centum ad valorem pursuant to the provisions of paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802.

It is claimed by the importer that the ball cock assembly in controversy should be classified as a machine, or part of a machine, in paragraph 372…